Agenda item

The Committee received a report on the 2021/22 Business Assurance Strategy update, including progress against the Internal Audit Plan.  The 2021/22 Internal Audit Plan had been reviewed to identify the key audit activities to be delivered considering the priorities within the Directorates and working around the service reviews that were in progress.

The Business Assurance Strategy, including the Internal Audit Plan, had been agreed by the Audit Board and by the Audit and Governance Committee in June 2021.  The Internal Audit Plan was produced with reference to the Strategic and Directorate Risk Registers and informed through discussion with the Senior Leadership Teams for each Directorate, Heads of Finance, Section 151 Officer and the Deputy Chief Executive.  The Internal Audit Plan continued to be dynamic in nature with activity reviewed and realigned on a regular basis to take account of new, emerging and changing risks and priorities.

Quarterly Business Assurance updates were presented to each Directorate Leadership Team providing updates on the planned audit and assurance activity, which were reviewed for appropriateness each time.  Views were also sought from the Directorates on the work of the Business Assurance Team to enable continuous improvement and ensure that it was meeting the needs and expectations of the organisation.  Progress against the strategy had been presented to, and agreed by, the Audit Board (S151 Officer, Monitoring Officer and Director of Legal Services).

Members sought further information on Business Assurance work and progress against the Audit Plan and were informed:

-          The CIPFA business assurance review report should be completed in the coming weeks and was planned to be presented to the Committee at its next meeting, this would include an assessment of the Council’s performance on public sector internal audit standards.

-          The Business Assurance team worked closely with directorates to understand risks and score them appropriately. A service review of the business assurance function was being undertaken and may identify additional capacity for further in depth check and challenge.

-          Nineteen audits had been deferred, many to Q1 and Q2 of 2022/23 due to resources pressures and other priority risk areas having been identified. Planning for 2022/23 was underway and Members were advised that the team would ensure adequate resource was in place throughout Q1 and Q2. It was noted that Mazars delivered a great deal of the Council’s audit work. In relation to governance around deferrals, the Committee was advised that these would be discussed at Senior Leadership Team (SLLT) meetings of the appropriate directorate and required Corporate Director sign off. Where business assurance had concerns the deferral would not be agreed and these would be referred to the audit board, on which the S151 officer, Monitoring Officer and Director of Legal and Democratic services sat.

-          Children’s Services audit work would re-commence once the OFSTED inspection report had been received and its findings assessed. Resources would then be directed to areas as appropriate. By the time of the next meeting a revised programme for Children’s Services should be available.

-          The Quality Standards Performance, Quality Assessment Framework audit within Health and Wellbeing, which had been cancelled at the request of SLT was being externally audited by the Care Quality Commission, an update on the outcomes of this would be included in the next update to this Committee. 

RESOLVED –

That the Business Assurance update report be noted.